Legal analysis
Publications
Analysis of legal trends, case law and regulatory change in Chile, written in plain language for international clients.
The tax authority shows its hand: Chile's new valuation framework and what taxpayers will have to prove
In October Chile's tax authority publishes the methodology it uses to arrive at market values in audits. It says the document breaks no new ground, that it simply writes down criteria already in use. Which raises the question it does not answer: if they were already in use, from when are they enforceable?
Artificial intelligence enters the State's data: mass data analytics platforms under Chilean law
The advance of artificial intelligence created a new generation of platforms that integrate and analyze data at large scale, such as those of Palantir, now offered to governments, municipalities and companies. What conditions has comparative law set for them? What does Chile's legal order in transition require? And what must be settled in writing before signing?
The face turned into sensitive data: facial recognition and video surveillance under Law No. 21,719
Law No. 21,719 turns facial features into sensitive personal data, while municipalities and institutions expand video surveillance with artificial intelligence and the new Personal Data Protection Agency is not yet established. An analysis of the Chilean framework, comparative experience and the obligations facing institutions, companies and individuals.
The Ministry of National Assets overhauls its rules: Ministerial Order No. 2/2026
The Ministry of National Assets issued Ministerial Order No. 2/2026, which reorders the administration and allocation of State-owned real estate, updates the regularization of small property titles and repeals fourteen earlier orders. What changes and what it means for possessors and companies?
Advanced electronic signatures: the bill that seeks to reduce in-person formalities
A new bill modernizes the advanced electronic signature, introduces time stamping, and allows certain notarial certifications to be replaced and electronic promissory notes and bills of exchange to be issued. What does it propose and what are its implications?
Cybersecurity: ANCI expands the list of Vital Importance Operators
Chile's National Cybersecurity Agency published the second preliminary list of Vital Importance Operators, adding hundreds of entities to the enhanced regime of Law No. 21,663. Which sectors does it cover, what are the deadlines and what obligations does it entail?
Data centers under Chile's SEIA: what the new evaluation criterion requires
Chile's Environmental Evaluation Service published a criterion that guides how data centers are evaluated in the SEIA and when they must enter the system on a mandatory basis. We explain it step by step: project types, entry thresholds, permits and impacts.
Online betting and the World Cup: the prize the law does not oblige anyone to pay
During the World Cup the betting apps market themselves as just another service, but the Chilean bettor plays from a fragile legal position: if they win, they have no way to demand payment, and the recent VAT charge by the SII does not change that diagnosis.
Opposing a small-property title regularization (D.L. 2.695)
What opposing a regularization involves, the avenues for challenging one, and the procedural and substantive defenses, with the current legislation and the criteria of the higher courts.
Computer crimes and cybersecurity: key points for your company
A practical analysis of Law No. 21,459 on computer crimes and of the new cybersecurity framework regulation, and how they impact risk management, technology contracts and corporate criminal liability.
Regularization of small property titles and state-owned land in Chile
A guide to the title regularization procedure under Decree Law 2,695 (D.L. 2.695), the role of the Ministry of National Assets, and the main stages, deadlines and requirements that possessors face.
Statute of limitations on SII and Tesorería collections: the 3-year and 6-year periods
A clear explanation of the ordinary (3-year) and extraordinary (6-year) limitation periods under Articles 200 and 201 of the Chilean Tax Code, the grounds that interrupt them, and defense strategies in tax collection lawsuits.